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Notice U/s 143(2) issued prior to furnishing of return in response to Notice U/s. 148 is invalid
Case Law Details
- Case Name
- Halcrow Group Ltd. Vs ADIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Delhi
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Halcrow Group Ltd. Vs ADIT (ITAT Delhi)
ITAT held that since the notice u/s 143(2) of the Act was issued prior to the furnishing of return by the assessee in response to the notice u/s 148 of the Act. Therefore, the notice issued u/s 143(2) of the Act was not valid and the reassessment framed on the basis of said notice deserves to be quashed. We, therefore, quash the reassessment framed by the AO.
FULL TEXT OF THE ITAT JUDGMENT
The appeals by the assessee are directed against the separate orders each dated 15.10.2010 passed by the AO u/s 143(3) r.w.s. 144C(5) of the Income Tax Act, 1961 (here...
